Denial of CENVAT credit availed on photo copies of the courier bill of entry - The consolidated bill of entry covering many items imported by various importers is filed by the courier and the same original bill of entry cannot be given to every impor .....

e their sanctity and it is not a case where there was no option available to the appellant. The CBEC had prescribed the method which was available to the appellant for availing the said credit. I find that decision of the Tribunal in the case of Tata .....

012/SMB/C-IV dated 27/09/2012. It has been argued in the appeal that the consolidated bill of entry covering many items imported by various importers is filed by the courier and the same original bill of entry cannot be given to every importer. 3. Th .....

mbai - 2016-TIOL-52-CESTAT-MUM. He further relied on the order-in-original which explains how a person entitling to take credit of CVD in the case of courier imports is required to file a separate bill of entry. He argued that CBEC has prescribed a p .....

exports (clearance) Regulations, 1988, which clearly defines the procedures for the cases where any importer importing goods through their Courier is required to file a separate bill of entry for making themselves eligible for Cenvat Credits. In addi .....

board vide Circular No.56/95-Cus dated 30/05/95 prescribes for assessment and clearance of goods imported by courier mode. These general instructions are followed for clearance of courier consignments. Additional guidelines have been prescribed vide .....

s, 1976. This will serve as the document for claim of Modvat. In no case is the customs to issue separate certificates for this purpose. Accordingly, it is clarified that whenever consignee intends to take Cenvat credit on imported goods, normal bill .....